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Iowa Code § 422.11D

Historic preservation tax credit

Redline — January 1, 2015 → current.View current text →
Current — January 1, 2022
As of January 1, 2015
The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under section 404A.2.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a historic preservation tax credit allowed under chapter 404A.
2014 amendment to section applies to agreements entered into by the department of cultural affairs and an eligible taxpayer on or after July 1, 2014; 2014 Acts, ch 1118, §12
Section stricken and rewritten

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.